The L1 has no quota so it is used to get around the H1B quota. They just have to form a shell company in the other country, have employees stick around for an year and then come over under the L1 visa. There are no education requirements unlike an H1B. There are no prevailing wage requirements unlike an H1B.

> They just have to form a shell company in the other country, have employees stick around for an year and then come over under the L1 visa.

That does not sound easy as you make it out to be.

Not easy but if you are hiring enough employees then it can be cost effective.